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公司高层管理人员持股作为一种长期的激励方案,与工资、福利、津贴等短期激励方案共同构成了使经理人员利益与股东利益一致的经理人员报酬一体方案(ExecutiveIncentive Programs)。从各国情况来看,高层管理人员持股在美国运行最为完善。美国国内税法、会计准则等都对高层管理人员持股制定有相应的规定,而且随着美国税法和会计准则相关条款的变动,新的持股形式也在不断出现。
As a long-term incentive plan, the shareholding of senior management in the company, together with short-term incentive plans such as wages, benefits and allowances, constitutes Executive Incentive Programs that make managers and shareholders share the same interests. From all countries, the top management shareholding is the most successful in the United States. The domestic tax laws and accounting standards in the United States all regulate the establishment of a shareholding structure for senior management. With the change of relevant provisions of the tax laws and accounting standards in the United States, new forms of shareholdings are also emerging.